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TMI Blog2009 (12) TMI 355X X X X Extracts X X X X X X X X Extracts X X X X ..... herwise specified, and not as wood under sub-heading 4405.90. The impugned orders passed by the lower appellate authority do not require any interference and we dismiss all the six appeals filed by the Department. - E/182-184 and 511-513/2003 - 1907-1912/2009 - Dated:- 10-12-2009 - Ms. Jyoti Balasundaram, Vice-President and Dr. Chittaranjan Satapathy, Member (T) Cross Objection Nos. E/CO/2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r finger-jointed. He also states that one of the adjudicating authorities had also visited the factory and seen the manufacture of the impugned goods. He states that Heading 44.10 of the Central Excise Tariff corresponds to Heading 44.18 to the Customs Tariff and that the adjudicating officers have held that the impugned goods cannot be classified under the Heading 44.10 as articles of wood not el ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctural Systems - 1998 (102) E.L.T. 511 (iii) CCE, Meerut v. Kitply Industries - 2000 (118) E.L.T. 501 4. After hearing both sides and perusal of the case records, we note that the two competing entries in the Tariff are as follows :- 44.05 Wood (including strips and friezes for parquet flooring, not assembled) continuously shaped (tongued, grooved, rebated, chamfere ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d continuously shaped along any of its edges or faces, whether or not planed, sanded or finger-jointed. Its equivalent entry in the Customs Tariff is 44.09. The Explanatory Notes to same clarify that this Heading covers timber particularly in the form of boards, planks etc., whether or not planed or sanded or end-joined (e.g.) finger-jointed. The impugned goods in this case are not end-jointed. On ..... X X X X Extracts X X X X X X X X Extracts X X X X
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